Tennessee Mtengo Wodzipereka Wodzipereka - Misonkho ya Nyumba
Mfundo yakuti State of Tennessee ilibe msonkho wapanga zodabwitsa za boma la Tennessee zaka zambiri. Ngakhale ngati mukuwoneka mozama, State of Tennessee ili ndi misonkho ina yosavuta kuphatikizapo Tennessee Hall Revenue Tax ndi malamulo a Taxi ya Cholowa cha Tennessee.
Misonkho yonse ya boma ikhoza kukutengerani ndikukukonzerani inu ndi am'banja mwanu ndalama zambiri mumatumba ngati inu nonse simusamala.
Izi zimagwira ntchito makamaka kwa iwo amene akuyang'ana pantchito ku Tennessee kapena ngati inu kapena wachibale muli ndi katundu ndi / kapena katundu wokhala madola oposa miliyoni imodzi.
Ndalama ya msonkho ya Tennessee Hall nthawi zambiri imasokonezeka ndi msonkho wa Tennessee Cholowa koma msonkho wa msonkho wa Tennessee Hall umagwira ntchito kwa iwo amene akukhala, pamene msonkho wothandizira umangowonjezera madera oposa $ 1 miliyoni.
Msonkho wa msonkho wa Tennessee Hall, msonkho wa munthu unakhazikitsidwa mu 1929 ndipo umaperekedwa kwa anthu okhaokha komanso mabungwe ena omwe amalandira chiwongoladzanja kuchokera kuzinyolo ndi zolemba ndi magawo kuchokera ku katundu.
Zoona za Misonkho ya Tennessee:
- Khoti la Nyumba lilipira msonkho wa 6 peresenti pazogawanika ndi phindu.
- Mtengo uwu umasonkhanitsidwa ndi boma, koma pafupi gawo limodzi mwa magawo atatu a iwo amabwezeretsedwa ku mzinda kapena m'dera limene wokhomera msonkho amakhala.
TCA § 67-2-102 imapereka msonkho wa msonkho wa Tennessee Hall motere:
Kutengera, kuchuluka ndi msonkho. "Misonkho ya ndalama zokwana 6 peresenti (6%) pachaka idzaperekedwa ndi kusonkhanitsidwa pamalipiro omwe amachokera kugawidwa kuchokera m'matangadza kapena mwachindunji pamagwirizano a munthu aliyense [kapena mgwirizano] mu boma wa Tennessee amene analandira, kapena kwa amene analembetsa, kapena amene adatchulidwa kuti chaka chonse amapeza kuchokera ku magwero omwe atchulidwa pamwambapa ... "
Ndalama ya msonkho ya Tennessee Hall imaperekanso zotsatirazi pansi pa 67-2-103.
Mtengo kwa dziko cholinga chokha. "Malinga ndi § 67-2-119, msonkho woperekedwa m'gawo lino ndi chifukwa cha boma, ndipo palibe dera kapena municipalities yomwe ikhoza kulipira msonkho."
Zowonongeka za msonkho ku Tennessee Mwachidule: *
- Ndalama yoyamba $ 1,250 payekha kapena $ 2,500 pa kubwereza kwa mgwirizano ndizosatheka.
- Anthu oposa 65 amalephera kupeza ndalama zoposa $ 33,000 pa chaka chonse, kapena $ 59,000 kwa maanja akulemba limodzi.
- Muzochitika zina, anthu omwe ali olumala mwalamulo kapena quadriplegic amalephera msonkho.
* yatsopano mu 2013
Kuwonetsedwa kwa Mtengo wa Tennessee Hall ( kwathunthu mulemba wa 2012 ):
TCA § 67-2-104 amapereka mndandanda wa ma msonkho a msonkho wa Tennessee Hall
- (a) Mtengo womwe umaperekedwa ndi chaputala ichi sungagwiritsidwe ntchito pa oyamba chikwi chimodzi ndi mazana awiri mphambu makumi asanu ($ 1,250) kuti munthu aliyense abwerere kapena madola zikwi ziwiri ndi mazana asanu ($ 2,500) pansi pa mutu uwu.
- (b) Kwa zaka za msonkho kuyambira pa 1 January 1999, munthu aliyense wazaka makumi asanu ndi zisanu ndi zisanu ndi zisanu (65) kapena kuposerapo amakhala ndi ndalama pachaka zomwe zimachokera ku magulu onse ndi madola zikwi khumi ndi zinai ($ 14,000) kapena osachepera, kapena anthu perekani mgwirizano wobwereza ndipo mwamuna kapena mkazi ali ndi zaka makumi asanu ndi zisanu ndi zisanu ndi zisanu ndi zisanu (65) kapena kuposerapo kukhala nawo pachaka pachaka ndalama zomwe zimachokera ku magulu aliwonse ndi magulu onse osapitirira madola zikwi makumi awiri mphambu zitatu ($ 23,000), amalephera kulipira msonkho chokhazikitsidwa ndi chaputala ichi ponena za kugonjera umboni zomwe zimavomerezedwa ndi komisayina kukhazikitsa zaka ndi zolephera zomwe zili mu ndimeyi (b). Kwa zaka za msonkho kuyambira pa 1 Januwale 2000, ndi pambuyo pake, kuchepa kwa ndalama zomwe zili mu ndimeyi (b) zidzasintha kufika pa zikwi khumi ndi zisanu ndi ziwiri ndi madola mazana awiri ($ 16,200) kwa osakwatiwa osakwatiwa komanso $ 27,000 ($ 27,000) . Kwa zaka za misonkho kuyambira pa 1 January, 2012, ndi pambuyo pake, malipiro owonetsera omwe atchulidwa mu chiganizo chapitayo mu ndimeyi (b) adzasintha mpaka zikwi makumi awiri ndi zisanu ndi ziwiri ndi madola mazana awiri ($ 26,200) kwa osungira amodzi ndi madola zikwi makumi atatu ndi zisanu ndi ziwiri ( $ 37,000) kwa anthu akulemba limodzi.
- (c) Ndalama zomwe zimachokera m'mabanki ndi zomangira, ndalama zogulira ndalama, ndi malipiro omwe ali ndi anthu osawona, kapena ndi anthu ovomerezeka, mwa kulembedwa, ndi dokotala kuti akhale quadriplegic, ndipo komwe ndalamazo zimachokera ku zifukwa zomwe zimapangitsa munthu kukhala quadriplegic, salipira msonkho woperekedwa ndi mutu uno.
- (d) Palibe nzika ya Tennessee yomwe inalengezedwa ndi deta ya United States kuti ikhale mkaidi wa nkhondo ikuyenera kulipira msonkho woperekedwa mu chaputala chino panthawi yomwe munthu wotengedwa ndi kumangidwa kapena masiku makumi asanu ndi limodzi (60) kumasulidwa kwa munthu wotere, nthawi zonse zikayenera kuchitika.
- (e) (1) Palibe zomwe zili mu mutu uno zidzafunsidwa kapena kuchitidwa kuti zilolere msonkho wa msonkho pazofunikira za United States, kaya ziwonetsedwe ndi zomangira kapena zina ndi / kapena magawo a katundu m'magulu omwe ali mikono mabungwe enieni a United States, malinga ndi mgwirizano wotere ndi mabokosi sagwirizana ndi msonkho woterewu ndi malamulo kapena malamulo a United States; kapena phindu lochokera ku maunyolo a boma la Tennessee, kapena dera lina lililonse kapena tawuni kapena magawo ena a ndale a boma la Tennessee sagonjetsedwa ndi msonkho wa valorm.
- (2) Palibe chomwe chili mu chaputala chino chidzachitidwa kapena kugwiritsidwa ntchito kuti chilolezo cha msonkho wa msonkho pa ndalama zochokera ku kampani yothandizira ndalama ikhale yovomerezeka monga pansi pa mutu A, chaputala 1, mutu wachigawo M wa Internal Revenue Code, wolembedwa mu USC 26 Kamutu 851 ndi seq .; kuperekedwa, kuti gawo la mtengo wa ndalama za kampani yogulitsa mabungwe oyendetsa ndalamazo zidzakhala mu mgwirizano uliwonse wa mabungwe kapena mabungwe a boma la United States kapena bungwe kapena zida za boma la United States kapena m'ndende za boma la Tennessee, kapena malo aliwonse kapena ma municipalities kapena magulu a ndale a boma la Tennessee, kuphatikizapo bungwe lililonse, bungwe, ulamuliro kapena ntchito ya United States kapena boma la Tennessee. Zopindulitsa zoterozo zidzakhala zopanda malipiro a msonkho wokhoma msonkho pokhapokha phindu la kampani yosungirako malonda yomwe ikukhudzidwa ndi chidwi pa mabungwe kapena mabungwe a boma la United States kapena bungwe lililonse kapena chida cha boma la United States kapena pamagwirizano a boma la Tennessee, kapena dera lina lililonse kapena mamatauni kapena magawano a ndale a boma la Tennessee, kuphatikizapo bungwe lililonse, bungwe, ulamuliro kapena ntchito ya United States kapena boma la Tennessee.
- (3) Palibe bungwe lidzafunikila kulipira msonkho uliwonse umene ungapangidwe pamutu uwu pamasitolo ndi / kapena zigawo zomwe zimakhala mbali ya chiwerengero cha katundu wake omwe akuyang'aniridwa kapena kuyesedwa misonkho ya ad valorem; kapena pamene masitolo ndi / kapena malumikizanowo amakhala gawo la zinthu zomwe zimayesa kufunika kwa magawo omwe alipo tsopano kapena pambuyo pake akuyesedwa kwa misonkho yamalonda kwa wogulitsa.
- (4) Palibe munthu amene ayesedwa ndi msonkho umenewu pa ndalama kuchokera ku katundu aliyense mu kampani iliyonse komwe mtengo wa magawo ukuyendetsedwa ndi wogulitsa ndi boma lino.
- (5) Palibe munthu amene ayesedwa ndi msonkho umenewu pa ndalama kuchokera ku katundu aliyense mu bungwe lirilonse lovomerezeka kuchita bizinesi mu dziko lino ngati kampani ya inshuwalansi.
- (6) Palibe munthu amene angayesedwe ndi msonkho umenewu pa ndalama kuchokera ku banki iliyonse, boma kapena federally chartered, kuchita bizinesi mu dziko lino.
- (7) Kugawidwa kwa ndalama sizingapangidwe ngati ndalama zomwe zili pansi pa mutu uno, ndipo kusagawidwa kwa ndalama zowonjezereka kudalitsidwa mu chaka chomwe kugawidwa kwapangidwa; koma zogawanika zina zonse zomwe zimachokera kuzinthu zowonongeka zidzaperekedwa ngati ndalama panthawi iliyonse komanso mwa njira iliyonse, pokhapokha ngati ndalama zoterezi zinaperekedwa. Ndalama zomwe zimagwiritsidwa ntchito mkati mwa (1) chaka chimodzi chotsitsimula zidzaperekedwa m'chaka chomwe chinaperekedwa malinga ndi kuchuluka kwa ndalama zowonjezera; Zoperekedwa, zomwe zimapindula kuposa phindu la ndalama zoyambirira zomwe zimagulidwa ziyenera kuwerengedwa kwa wogwira ntchitoyo pokhapokha kutengako katundu kuzinthu zomwe sizinali m'chaka cha kutengeka kumeneku, pamene kutengeka kumeneku kumachitika m'chaka chimodzi (1) chisanayambe kuchotsa kapena kuwomboledwa. Komabe, sipadzakhalanso misonkho pansi pa gawo lino, kufalitsa komwe kumapangidwa malinga ndi malamulo omwe amachititsa kuti magawo a katundu asagwiritsidwe ntchito motsatira malamulo osatsutsa.
- (8) Ndalama zochokera kumatangidwe ndi malingaliro a maphunziro, zipembedzo kapena ena monga mabungwe omwe amakhazikitsidwa phindu labwino komanso osati phindu kapena phindu laumwini lomwe salipira msonkho pansi pa Assessment Act, lolembedwa mu § 67-5-212, osatuluka pamisonkho yomwe chaputala ichi chakhala; kuperekedwa, kuti ngati maphunziro aliwonse, zipembedzo kapena ena monga bungwe likugulitsa katundu kapena malonda, ndalama kapena phindu kapena gawo lililonse limene limapita kwa anthu apadera kapena makampani kuti apindule kapena kupindula osati pokhapokha pa maphunziro, zipembedzo kapena zosowa, Phindu lidzakhale pansi pa msonkho woperekedwa mu chaputala chino.
- (9) Ndalama zomwe zimachokera m'matangadza ndi malingaliro a ndalama zapenshoni ndi zikhulupiliro zogawana phindu zomwe sizingatheke ku msonkho wa federal sizilipira msonkho woperekedwa ndi chaputala chino.
- (10) Ndalama zomwe zimachokera m'matangadza ndi zomangira zomwe zimagwiritsidwa ntchito ndi chikalata cha ndalama zomwe zimaperekedwa kapena zoperekedwa mosalekeza kuti zikhale zopindulitsa pa maphunziro, zipembedzo, kapena zina zotere zomwe zimapangidwira bwino komanso osati phindu kapena phindu lomwe silikulipira msonkho pansi pake. The Assessment Act, yolembedwa m'chaputala 67-5-212, sichimasulidwa pamisonkho yomwe chaputala chino chili.
- (11) Zonse zopindula kuchokera ku chiwongoladzanja cha ngongole ku malonda oyenerera kuti apititse patsogolo, kuwongolera, ntchito, kapena katundu weniweni mkati mwa malo ogulitsa ntchito, monga momwe tanthauzo la mutu 13, chaputala 28, gawo 2 liyenera kukhalira likhale lopanda msonkho.
- (12) Ndalama zomwe zimachokera ku ndalama zokhulupilika zomwe zimaperekedwa chifukwa cha chisamaliro chosatha cha manda malinga ndi mutu 46 siziyenera kuchotsedwa pamisonkho yomwe imaperekedwa ndi mutu uno.
- (13) Palibe chomwe chili mu chaputala chino chidzachitidwa kapena kugwiritsidwa ntchito kuti chilolere msonkho wa msonkho uliwonse kapena zopereka kuchokera ku bungwe la ndalama zomwe zimagwiritsidwa ntchito monga bungwe la ndalama la ndalama zotengera ndalama monga msonkho wopereka ndalama pansi pa USC §§ 671-677, monga mgwirizano wochepa wowerengedwa pansi pa 26 USC §§ 701-761 ndipo wolembedwera pansi pa Investment Company Act ya 1940, wolembedwa mu 15 USC § 80a-1 ndi seq .; kuperekedwa, kuti gawo la mtengo wa ndalama za ndalama zoterezi zidzakhala mu mgwirizano uliwonse kapena mabungwe a boma la United States, kapena bungwe lirilonse kapena chida chilichonse cha boma la United States, kapena m'ndende za boma la Tennessee, kapena malo alionse kapena mamembala kapena ndale zandale za boma la Tennessee, kuphatikizapo bungwe lililonse, bungwe, ulamuliro kapena ntchito ya United States kapena boma la Tennessee. Malipiro kapena zoperekera zoterozo sizidzathedwa ku msonkho wa msonkho wokha pokhapokha phindu la ndalama zopezera ndalama zomwe zimachokera ku chiwongoladzanja pamabungwe kapena mabungwe a boma la United States, kapena bungwe lirilonse kapena chida cha boma la United States, kapena mabungwe a boma la Tennessee, kapena boma lililonse kapena ma municipalities kapena magawano a ndale a boma la Tennessee, kuphatikizapo bungwe lililonse, bungwe, ulamuliro kapena ntchito ya United States kapena boma la Tennessee.
- (14) Palibe zomwe zili mu chaputala chino zidzafunsidwa kapena kugwiritsidwa ntchito kuti zilolere msonkho wa msonkho uliwonse pazopindula kapena kugawidwa kuchokera ku sukulu ya maphunziro yopuma pantchito monga momwe tafotokozera m'Chigawo 213 cha Chilamulo cha Public 105-34, pokhapokha mphotho kapena kuperekera osagonjetsedwa ndi msonkho wa boma.
- (15) Palibe zomwe zili mu chaputala chino zidzafunsidwa kapena kugwiritsidwa ntchito kuti zilolere msonkho wa msonkho uliwonse kapena zopereka kuchokera ku Roth IRA monga momwe tafotokozera mu Gawo 302 la Chilamulo cha Public 105-34, pokhapokha mphotho kapena zopereka zilibe ku msonkho wa boma.
- (16) Mtengo womwe umaperekedwa ndi chaputala ichi sagwiritsidwa ntchito ku bungwe lomwe limakwaniritsa zofunikira zonsezi:
- (A) Icho:
- (i) Amagawidwa monga mgwirizano kapena kudalira malinga ndi USC § 7701, ndi malamulo a boma ndi malamulo omwe adalembedwa pansi pa 26 USC § 7701;
- (ii) Wasankha kuchitidwa ngati malo ogulitsa katundu (REMIC) pansi pa USC § 860D;
- (iii) Wasankha kuchitidwa ngati ndalama yothandizira ndalama zachuma (FASIT) pansi pa USC § 860L; kapena
- (iv) Kodi ndikukhulupilira bizinesi, monga momwe tafotokozera mu § 48-101-202 (a), kapena kuikidwa ngati chikhulupiliro pansi pa malamulo a boma momwe chimalengedwera ndipo chikunyalanyazidwa ku msonkho wa boma pansi pa USC § 7701 , ndi malamulo a federal ndi malamulo omwe adayambira pansi pa USC § 7701, pamene malo ogulitsa malonda a trustee sali muno; ndi
- (B) (i) Cholinga chokha cha bungwe, kupatulapo zowonongeka ndi zomwe zilipo, ndizobweza ndalama zothandizira ngongole, monga ngongole yoyamba kapena yachiwiri, kuphatikizapo ngongole yobwereketsa nyumba, zolipirira malonda, kaya akaunti yotseguka kapena ikuwonetsedweratu ndi kalata kapena mgwirizano kapena malonda ogulitsa malonda, maudindo omwe amaloledwa m'malo ogulitsira malonda, mapepala a ngongole a ngongole, malonda omwe amatha kuwatenga ngati ngongole chifukwa cha Internal Revenue Code ya 1986, yomwe inalembedwa mu USC 26, ngongole zamagalimoto kapena ngongole zofanana.
- (ii) "Zopereka malonda" monga momwe amagwiritsidwira ntchito pamagulu (e) (16) (B) (i) amatanthauza maudindo okhudzana ndi kugulitsa katundu muntchito yamba.
- (17) Ndalama zochokera kumsika zilizonse zomwe zimagulitsidwa pamalonda, monga momwe tafotokozera mu § 67-4-2004, sizimalipira msonkho umene waperekedwa ndi chaputala chino.
- (18) Ndalama zomwe zimachokera m'matangadza ndi malingaliro a zikhulupiliro zowonongeka kapena kusungidwa kwa manda, manda, kapena manda, sizimalipira msonkho woperekedwa ndi mutu uno.
Choncho ngakhale kuti boma la Tennessee liribe msonkho wa boma, ndibwino kukumbukira kuti State of Tennessee ili ndi msonkho wapadera wokhazikika pokhapokha ngati msonkho wa msonkho wa Tennessee Hall kapena msonkho wa Nyumba ndi, komanso Tennessee Cholowa Mtengo. Zonsezi zingakhudze inu pansi ndi pansi dollar pamapeto pake.
Zambiri zokhudzana ndi malamulo a msonkho ku Tennessee zipezeka mu Tennessee Code Annotated mu Title 67, Chaputala 2.
Fufuzani Zambiri
- Kusamukira ku Nashville
- Ndikugwira ntchito ku Nashville
- Kukhala ku Nashville